15. Thinnews Co., a company that uses machine hours to apply standard factory overhead cost to outputs: Actual total factory overhead cost incurred $24.000 Actual fixed overhead cost incurred $10,200 Budgeted fixed overhead cost \$11,000 Actual machine hours 5,000 Standard machine hours allowed for the units manufactured 4,300 Denominator volume-machine hours 5,500 Standard variable overhead rate per machine hour $300 Under a three-variance breakdown (decomposition) of the total factory overhead variance, the factory overhead efficiency variance (to nearest whole dollat) is: A. What is the variable OH spending variance? a 960 b. 1000 c. 1200 d 14000 B what is the variable OH efficiency variance? a. 560 b 600 c. 1500 d 2100 C. What is the fixed OH spending variance? a 1300 b 1000 c 900 d. 800 D Production volume variance? a 1000 b 1400 c 2400 d 3600